Теоретико-методичні аспекти використання методологій функціонально-вартісного моделювання в управлінні економічною безпекою суб’єктів господарювання

Abstract

Досліджено теоретичні та практичні аспекти проблеми моделювання функціонально-вартісних характеристик складових економічної безпеки господарюючих суб’єктів у контексті вартісного менеджменту. The article explores the theoretical and practical problems of modeling the functional characteristics of the components of economic security of economic entities in the framework of the theory of cost management. At the present stage of economic development it is evident that the principles laid down in the classical theory of production do not meet the requirements of modern industry, as products (the result of management) nowadays are no longer mass and should focus on a small group of consumers; market of products (goods) was much wider in past, and thus the competition and struggle for consumption were more aggressive. The authors pay attention to a change in the basic principles of economic agents and the transition to economic security management concept which is not focused on functions and processes. The most effective concept is the concept considered on functional cost modeling. With regard to building economically sound production (economic mechanism) the process of creating an image of the final product should be based on an appropriate system of partnerships between production and sales to the final consumer. These relations must be based on the definition of market prices and compatible works with suppliers to establish permissible costs. In line with this approach, the company initially established planned price of goods, focusing primarily on the market and customers, and at the same time it is working with suppliers in the opposite direction. The authors pay special attention to the problem of effective accounting and audit of the construction costs and a mechanism for their determination and consideration.